Ten things to know about the first ISSB Standards
This article from the IFRS can help you understand what the new ISSB standards are about. The inaugural IFRS Sustainability Disclosure Standards were issued to provide a global baseline of sustainability-related disclosures for the capital markets. IFRS S1 requires companies to communicate the sustainability-related risks and opportunities they face over the short, medium, and long term, and IFRS S2 sets out specific climate-related disclosures and is designed to be used with IFRS S1. This article provides a useful overview for Sustainability and Finance teams that will be making use of the new standards in their corporate reporting.
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